TIGIE Chapter 97

Objetos de arte o coleccion y antiguedades

11 tariff fractions in this chapter

Works of art, collectors' pieces, and antiques

Chapter 97 covers works of art, collectors' pieces, and antiques, including paintings, sculptures, engravings, postage stamps, zoological or botanical collections, and antiques over 100 years old. This chapter generally has favorable tariff treatment, with low or zero duties in many countries as an incentive for cultural trade. However, imports are subject to cultural heritage regulations from both the country of origin and destination. In Mexico, INAH (National Institute of Anthropology and History) and INBA (National Institute of Fine Arts) control the entry and exit of cultural goods.

Key Regulations

All tariff fractions — Chapter 97

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